and if new prison be established in the West may be as heretofore appropriated exclusively for officers and citizens, and when not so required it will make an excellency depot for paroled troops.

For the foregoing considerations I respectfully recommend that a new prison be constructed of sufficient dimensions to accommodate 8,000 to 10,000 prisoners, to be inclosed by a substantial fence, with barracks outside for a guard of five companies of 100 men each, to be raised for this especial service. The cost of such a prison would probably be in the vicinity of $ 50,000.

Very respectfully, your obedient servant.

W. HOFFMAN,

Colonel Third Infantry, Commissary - General of Prisoners.

OFFICE COMMISSARY - GENERAL OF PRISONERS,

Washington, D. C., April 23, 1863.

Brigadier General G. M. DODGE, Commanding, Corinth, Miss.

GENERAL: I have the honor to acknowledge the receipt of your letter of the 13th instant and beg to say in reply that the roll returned is satisfactory in all the details given, and it was only necessary that I should be assured that the prisoners named were detained in Memphis subject to delivery for exchange when an opportunity offers. No reports have been made to me of prisoners of war being held at Memphis and as the heading of your roll stated that they were forwarded for exchange I was not sure that they had not been delivered at some point for exchange.

Very respectfully, your obedient servant,

W. HOFFMAN,

Colonel Third Infantry, Commissary - General of Prisoners.

HEADQUARTERS DEPARTMENT OF VIRGINIA,
Fort Monroe, April 23, 1863.

Major - General HITCHKOCK,

Commissioner for Exchange of Prisoners.

GENERAL: I have received a receipt (a copy of which is

inclosed) from Colonel Hoffman, who informs me it is not reported that equivalents have been received for them. Can it not ascertained by what authority and under what circumstances this delivery was made and for what equivalents if any?

I am, very respectfully, your obedient servant,

WM. H. LUDLOW,

Lieutenant - Colonel and Agent for Exchange of Prisoners.

[Inclosure.]

Received April 2, 1863, of Major S. A. Hurlbut, U. S. Army, the following paroled prisoners of war, viz: Colonel R. F. Looney, C. S. Army, Captain R. A. Sanford, Thirty - eighth Regiment Tennessee Volunteers. First Lieutenant D. Bright, Eighteenth Regiment Mississippi Volunteers.

N. G. WATTS,

Major, C. S. Army,

Agent for Exchange of Prisoners of War at Vicksburg, Miss.

33 R R - SERIES II, VOL V